Results 91 to 100 of about 443,436 (314)

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko, Knut Haanaes, Julia Binder   +2 more
wiley   +1 more source

Working Paper 09-10 - Shifting of red tape? The impact of authority behavior on tax compliance costs [PDF]

The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In the following paper we analyze the effect of administrative actions on the compliance costs of private ...
Chantal Kegels, Sebastian Eichfelder
core  

compliance costs of German individuals [PDF]

, 2011
We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers ...
Blaufus, Kay, Eichfelder, Sebastian, Hundsdoerfer, Jochen   +2 more
core   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh, Salwa Saleh Almasabi, Ajay Kumar Patel, Priyanka Malik   +3 more
wiley   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Assessing the Impact of Transactional Taxes on the Financial Performance of Large-Scale Retailers

CECCAR Business Review
This study explores the impact of transactional taxes on the financial performance of large-scale retailers in Harare, with a specific focus on the Pick n Pay retailer. Unlike previous studies that broadly address taxation effects, this research uniquely
T. CHAPFUGAMA, Newman WADESANGO, Lovemore SITSHA   +2 more
doaj   +1 more source

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu, Samuel Clottey Attuquaye, Katie Hyslop, Ying Wang, Li Kaodui   +4 more
wiley   +1 more source

Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials

European Research on Management and Business Economics
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of
Annelies Roggeman, Leila Aro-Sati, Isabelle Verleyen   +2 more
doaj   +1 more source

Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia [PDF]

, 2016
This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the ...
openaire   +2 more sources

Impact Measuring in Sustainable Ventures: A Process Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann, Esther Salvi, Frank‐Martin Belz   +2 more
wiley   +1 more source